Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Rejecting application seeking exemption u/s 80G(5)(vi) - Carrying out the activities outside India - CIT(E) was correct in denying the approval under section 80(G)(vi) in absence of approval of competent authority under section 11(1)(c) - AT
Rejecting application seeking exemption u/s 80G(5)(vi) - Carrying out the activities outside India - CIT(E) was correct in denying the approval under section 80(G)(vi) in absence of approval of competent authority under section 11(1)(c) - AT
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